The legislative summaries pertain only to the provisions related to lawful gambling. The summaries are compiled by the Gambling Control Board based on laws passed during each recent legislative session.
A 207-page PDF file that includes a listing of each organization’s income, allowable expenses, and lawful purpose data [sorted alphabetically, by lawful purposes (LPE) as a % of net receipts, by license number, by gross receipts, by city name, and by mission-related expenditures as a % of net receipts] is available by clicking on this link:
Each licensed organization is evaluated by the Minnesota Gambling Control Board to determine a rating based on the percentage of its annual gross profits spent on lawful purpose expenditures (LPE). This rating is referred to as the organization's star rating.
Lawful purpose expenditures include charitable contributions, payments to local units of government, lawful gambling taxes, and building expenses related to veteran and fraternal organizations. Organizations are evaluated according to the following criteria:
% Spent on LPERating
more than 50%.........5 star
more than 40%.........4 star
more than 30%.........3 star
more than 20%.........2 star (one-year automatic probation)
less than 20%............1 star (one-year automatic probation)
